Indiana § 6-2.5-14-4 Benefits to amnesty participants

Indiana Statutes

§ 6-2.5-14-4 — Benefits to amnesty participants

Indiana § 6-2.5-14-4

Art. 2.5STATE GROSS RETAIL AND USE TAXES

Ch. 14Amnesty Program for Unpaid Use Tax on Claimed Race

This text of Indiana § 6-2.5-14-4 (Benefits to amnesty participants) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ind. Code § 6-2.5-14-4 (2026).

Text

Upon payment by a taxpayer to the department of all use taxes due from the taxpayer for a tax period (or payment of the unpaid use taxes in full in the manner and time established in a written payment program agreement between the department and the taxpayer), the department:

(1)shall abate and not seek to collect any interest, penalties, collection fees, or costs that would otherwise be applicable;

(2)shall release any liens imposed;

(3)shall not seek civil or criminal prosecution against any individual or entity; and

(4)shall not issue, or, if issued, shall withdraw, an assessment, a demand notice, or a warrant for payment under IC 6-8.1-5-3, IC 6-8.1-8-2, or another law against any individual or entity; for use taxes due from the taxpayer for the tax period for which amnesty has bee

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Upon payment by a taxpayer to the department
of all use taxes due from the taxpayer for a tax period (or payment of
the unpaid use taxes in full in the manner and time established in a
written payment program agreement between the department and the
taxpayer), the department:
(1) shall abate and not seek to collect any interest, penalties,
collection fees, or costs that would otherwise be applicable;
(2) shall release any liens imposed;
(3) shall not seek civil or criminal prosecution against any
individual or entity; and
(4) shall not issue, or, if issued, shall withdraw, an assessment, a
demand notice, or a warrant for payment under IC 6-8.1-5-3, IC 6-8.1-8-2, or another law against any individual or entity;
for use taxes due from the taxpayer for the tax period for which
amnesty has been granted to the taxpayer.